PAYE100001 - taxpayer records: COP records: introduction

Access to COP functions is allocated function by function. To access any function that has been made available to you, you must use Prime Format. This section explains about Prime Format and includes help on the entries to make, and the action to take to correct errors. It also gives guidance on sensitive records and wider access to records.

COP signals

PAYE100045 lists all of the signals that you may see on the COP record, and provides a brief explanation of each.

Reconstitution

At the end of the tax year, automatic processes reconstitute the COP record to update the record for the new sequence of in date year records and to delete out of date information. Exceptions are printed out for your attention. This section explains the processes in detail and provides Action Guides to help you clear those exceptions.